Missouri Office of the State Auditor Department Request Fiscal Year 2024

2022·0.69 MB·English

by  Missouri Office of State Auditor

SAO Fiscal Year 2024
Budget Request
Table of Contents
Department Overview 3
State Auditor's Reports and Legislative Oversight Evaluations 4
Missouri Sunset Act 5
Core Decision Item Form 6
BRASS Core Reconciliation Report (BRASS Report 18a) 8
Decision Item Summary Report (BRASS Report 9) 9
Flexibility Request Form 11
Decision Item Detail Report (BRASS Report 10) 12
Program Description Form 16
Core Budget Reconciliation Detail Report 18
Department Overview
The Office of the State Auditor is established pursuant to Article IV, Section 13, of the Missouri Constitution. The State Auditor is responsible for
auditing all state agencies, boards, commissions, judicial circuits, public and charter schools, counties that do not have a county auditor, and
political subdivisions when requested by petition or the governor.
All audits are conducted in an impartial, nonpartisan manner, in accordance with authority provided in state statute and pursuant to Government
Auditing Standards, issued by the U.S. Government Accountability Office (GAO). State auditors adhere to the rigorous standards of the auditing
profession and exercise the highest levels of integrity and ethics. Audit findings and recommendations are based upon reliable evidence, free
from preconceived notions and the influence of personal opinions.
The Office of the State Auditor is also required to review and register all general obligation bonds issued by the State of Missouri and most political
subdivisions to ensure the bonds comply with both state law and the conditions of the contracts under which they were issued.
The Office of the State Auditor prepares fiscal notes and fiscal note summaries on all initiative petitions filed with the Secretary of State. If the
General Assembly adopts a joint resolution without a fiscal note summary, the State Auditor's office prepares the fiscal note summary.
In addition, the Office of the State Auditor annually reviews and certifies property tax rates for all Missouri taxing authorities to ensure compliance
with state law.
State Auditor's Reports and Legislative Oversight Evaluations
Program or Division Name Type of Report Date Issued Website Link
N/A N/A N/A N/A
Missouri Sunset Act Report
Program Statutes Establishing Sunset Date Review Status
N/A N/A N/A N/A
CORE DECISION ITEM
Department Office of the State Auditor Budget Unit 25101C
Division
Core Office of the State Auditor HB Section 12.165
1. CORE FINANCIAL SUMMARY
FY 2024 Budget Request FY 2024 Governor's Recommendation
GR Federal Other Total E GR Federal Other Total E
PS 6,367,143 962,309 1,032,761 8,362,213 PS
EE 830,416 33,522 38,223 902,161 EE
PSD 0 0 0 0 PSD
TRF 0 0 0 0 TRF
Total 7,197,559 995,831 1,070,984 9,264,374 Total
FTE 136.27 11.00 20.50 167.77 FTE
Est. Fringe I 3,658,706 I 431,948 I 573,228 I 4,663,882 Est. Fringe I 0 I 0 I 0 I 0
Note: Fringes budgeted in House Bill 5 except for certain fringes budgeted directly to Note: Fringes budgeted in House Bill 5 except for certain fringes budgeted directly to
MoDOT, Highway Patrol, and Conservation. IM oDOT, Highway Patrol, and Conservation. I
Other Funds: Conservation Commission (0609); Parks Sales Tax (0613); Soil & Water Sales Tax (0614); Petition Audit Revolving Fund (0648)
2. CORE DESCRIPTION
The Office of the State Auditor is required to perform various types of duties:
-State Agency Audits: Conducts audits of all state agencies, board & commissions, public & charter schools, all judicial circuits & all state agencies receiving federal funds;
-County Audits: Conducts audits of all Missouri counties that do not have a county auditor;
-Petition and Special Audits: Conducts audits of political subdivisions when requested by petition or the Governor;
-Certify Tax Rates: Review and certify property tax rates for all Missouri taxing authorities;
-Bond Registrations: Review and register all general obligation bonds issued by the State of Missouri and most political subdivisions;
-Initiative Petitions: Prepares fiscal notes and fiscal note summaries on all initiative petitions filed with the Secretary ofState;
-Resolutions: If the General Assembly adopts a joint resolution without a fiscal note summary, the State Auditor's office prepares the fiscal note summary
3. PROGRAM LISTING (list programs included in this core funding)
Core summary is necessary to meet the constitutional and statutory duties of the Office of the State Auditor. These duties are required,mandatory and result in demonstrated cost-savings to all areas of state
andlocal government.
CORE DECISION ITEM
Department Office of the State Auditor Budget Unit 25101C
Division
Core Office of the State Auditor HB Section 12.165
4. FINANCIAL HISTORY
FY 2020 FY 2021 FY 2022 FY 2023
Actual Expenditures (All Funds)
Actual Actual Actual Current Yr.
Appropriation (All Funds) 8,656,912 8,666,896 8,924,134 9,264,374 8,750,000
Less Reverted (All Funds) 0 0 0 0
8,500,000
Less Restricted (All Funds)* 0 0 0 0
Budget Authority (All Funds) 8,656,912 8,666,896 8,924,134 9,264,374 8,250,000
8,000,000
Actual Expenditures (All Funds) 7,748,135 7,004,559 7,377,144 N/A
7,748,-135
Unexpended (All Funds) 908,777 1,662,337 1,546,990 0 7,750,000
___.
~
7,500,000 ~--------- 7,377,144
Unexpended, by Fund: ~
General Revenue 349,617 1,659,672 1,545,972 N/A 7,250,000
Federal 169,411 1,133 54 N/A 7,004,5-59
7,000,000
Other 389,749 1,532 964 N/A
6,750,000
FY 2020 FY 2021 FY 2022
*Restricted amount is as of ___
Reverted includes the statutory three-percent reserve amount (when applicable).
Restricted includes any Governor's Expenditure Restrictions which remained at the end of the fiscal year (when applicable).
NOTES:
CORE RECONCILIATION DETAIL
STATE
OFFICE OF STATE AUDITOR
5. CORE RECONCILIATION DETAIL
Budget
Class FTE GR Federal Other Total Explanation
TAFP AFTER VETOES
PS 167.77 6,367,143 962,309 1,032,761 8,362,213
EE 0.00 830,416 33,522 38,223 902,161
Total 167.77 7,197,559 995,831 1,070,984 9,264,374
DEPARTMENT CORE REQUEST
PS 167.77 6,367,143 962,309 1,032,761 8,362,213
EE 0.00 830,416 33,522 38,223 902,161
Total 167.77 7,197,559 995,831 1,070,984 9,264,374
GOVERNOR'S RECOMMENDED CORE
PS 167.77 6,367,143 962,309 1,032,761 8,362,213
EE 0.00 830,416 33,522 38,223 902,161
Total 167.77 7,197,559 995,831 1,070,984 9,264,374
Decision Item Summary 09 DECISION ITEM SUMMARY
Budget Unit
Decision Item FY 2022 FY 2022 FY 2023 FY 2023 FY 2024 FY 2024 ************* *************
Budget Object Summary ACTUAL ACTUAL BUDGET BUDGET DEPT REQ DEPT REQ SECURED SECURED
Fund DOLLAR FTE DOLLAR FTE DOLLAR FTE COLUMN COLUMN
OFFICE OF STATE AUDITOR
CORE
PERSONAL SERVICES
GENERAL REVENUE 4,707,687 70.24 6,367,143 136.27 6,367,143 136.27 0 0.00
STATE AUDITOR 903,154 15.44 962,309 11.00 962,309 11.00 0 0.00
CONSERVATION COMMISSION 47,611 0.44 50,727 1.00 50,727 1.00 0 0.00
PARKS SALES TAX 23,779 0.26 25,336 0.50 25,336 0.50 0 0.00
SOIL AND WATER SALES TAX 22,949 0.25 24,453 0.50 24,453 0.50 0 0.00
PETITION AUDIT REVOLVING TRUST 874,584 13.06 932,245 18.50 932,245 18.50 0 0.00
TOTAL - PS 6,579,764 99.69 8,362,213 167.77 8,362,213 167.77 0 0.00
EXPENSE & EQUIPMENT
GENERAL REVENUE 685,327 0.00 830,416 0.00 830,416 0.00 0 0.00
STATE AUDITOR 32,386 0.00 33,522 0.00 33,522 0.00 0 0.00
CONSERVATION COMMISSION 2,368 0.00 2,611 0.00 2,611 0.00 0 0.00
PETITION AUDIT REVOLVING TRUST 34,031 0.00 35,612 0.00 35,612 0.00 0 0.00
TOTAL - EE 754,112 0.00 902,161 0.00 902,161 0.00 0 0.00
TOTAL 7,333,876 99.69 9,264,374 167.77 9,264,374 167.77 0 0.00
GRAND TOTAL $7,333,876 99.69 $9,264,374 167.77 $9,264,374 167.77 $0 0.00
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Decision Item Summary 09 DECISION ITEM SUMMARY
Budget Unit
Decision Item FY 2022 FY 2022 FY 2023 FY 2023 FY 2024 FY 2024 ************* *************
Budget Object Summary ACTUAL ACTUAL BUDGET BUDGET DEPT REQ DEPT REQ SECURED SECURED
Fund DOLLAR FTE DOLLAR FTE DOLLAR FTE COLUMN COLUMN
AUDITOR PS
CORE
PERSONAL SERVICES
STATE AUDITOR 20,900 0.34 0 0.00 0 0.00 0 0.00
PETITION AUDIT REVOLVING TRUST 22,368 0.34 0 0.00 0 0.00 0 0.00
TOTAL - PS 43,268 0.68 0 0.00 0 0.00 0 0.00
TOTAL 43,268 0.68 0 0.00 0 0.00 0 0.00
GRAND TOTAL $43,268 0.68 $0 0.00 $0 0.00 $0 0.00
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